Since May 2016, Decree 28/2016 of 2 February on holiday homes in Andalusia applies whenever your property is located in Andalusia, you regularly rent it out or intend to do so, and you advertise it for this purpose through agencies, websites, third parties, etc.
The following cases, among others, are excluded from this legislation. In such cases, other specific regulations apply and the relevant requirements, registration procedures and obligations may differ considerably from those described in this article:
- The free use of residential properties.
- Properties rented by the same guest for more than 2 months.
- Rural holiday homes falling within the scope of Decree 20/2002 of 29 January on rural and active tourism.
- Tourist apartments falling within the scope of Decree 194/2010 of 20 April on tourist apartments.
It is therefore particularly important at the outset to determine whether your case concerns the rental of a holiday home, a tourist apartment, a rural holiday property or an ordinary residential tenancy.
Requirements:
● Windows facing outside or onto an inner courtyard, with the possibility of darkening them.*
● The rooms must be equipped with the furniture and electrical appliances necessary for immediate use.
● Air conditioning if you intend to rent the property from May to September, and heating if you intend to rent it from October to April.*
● First-aid kit.
● Written tourist information (which may also be provided digitally) regarding various aspects of the surrounding area: leisure activities, shops, grocery stores, public transport, the nearest emergency department, city map, etc.
● Complaints form (hoja de reclamación) and the corresponding notices displayed in a clearly visible place.
● Thorough cleaning before the start of the rental period.
● Household equipment and two sets of bed linen must be available.
● A telephone number for the immediate handling of any problems that may arise.
● Information on the use of electrical household appliances.
● Information on the correct use of the facilities and any restrictions regarding pets or smoking.
● Certificate of occupancy (licencia de primera ocupación).
*Compliance with this requirement is not mandatory where the property is protected as a listed building or has officially been declared to be of cultural interest.
Submission of the declaration to obtain the licence
Before you can begin renting out the property, and in any event before advertising it, it is necessary to submit a declaration to the competent tourism authority confirming that your property meets the relevant requirements for holiday rentals. Once the declaration has been submitted, your holiday home will be assigned a corresponding registration number, which must be stated in all advertising and on all websites on which the property is promoted.
Written contracts with guests
Each guest must be provided with a written rental agreement stating at least the registration number of the holiday home, the name of the landlord, the name of the tenant, the price and the duration of the rental period. In addition, the landlord’s telephone number must always be included in the agreement. As a general rule, the tenant must present an identity document so that the landlord can complete the required traveller registration. All contracts must be retained for at least one year.
Traveller registration (libro registro de viajeros)
An important feature of holiday rentals is the obligation to register travellers (hoja de registro de viajeros) and to submit this information to the competent police authority or Guardia Civil within 24 hours. The landlord must therefore provide the authorities with the personal details of their guests, in a similar manner to hotels.
It should be noted that the corresponding form must be completed by all guests over the age of 16 and should in all cases include the following information: identity document number, validity, name, gender, date of birth, date of arrival, nationality and the registration number of the holiday home. The corresponding forms must be kept on file and the information must be submitted to the competent police authority within 24 hours.
Although this information may be submitted personally to the police, transmission by fax or via the corresponding website is clearly recommended. For online submission, only a one-time registration with the relevant police authority is required.
Other important aspects:
● All prices should be stated as final prices.
● Water, electricity, cleaning before arrival and bed linen should always be included in the price.
● Important restrictions regarding payment, reservations and cancellation rights must be taken into account when drafting the rental agreements.
● If additional services are offered that are similar to those provided by hotels, such as restaurant services, catering, cleaning, etc., the corresponding Value Added Tax (IVA) will apply. This must be shown on the invoices and paid by the landlord.
● Periods during which the property is used by the landlord personally may, where applicable, have to be declared in the corresponding tax return as "imputación de renta".
● Your customer database or customer records (whether digital or otherwise) must be registered, where applicable, with the Spanish Data Protection Agency (Agencia Española de Protección de Datos – AEPD).
Since 2025, an additional national register has existed in which all properties rented for purposes other than permanent residential use must be registered. This includes both tourist rentals and seasonal rentals. Registration is carried out electronically with the Land Registry via the registrars’ website (registradores.org). Where the property forms part of a homeowners’ association or a horizontal property regime, the registration must be approved by the association with a three-fifths majority.
Our law firm will be pleased to assist you in analysing your individual circumstances, handling the necessary administrative procedures on your behalf and preparing and filing the corresponding tax returns. Should you be interested in our services or have any specific questions regarding this matter, please feel free to contact us by email or telephone.
Author:
Christoph Sander
Lawyer and Tax Advisor
CEO, Partner, Director
info@sspartners.es
Tel: (+34) 951 12 13 06
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